Further amends Notification No. 22/2019–Central Tax to defer the implementation of Rule 138E. Substitutes the effective date from 21.08.2019 to 21.11.2019 for restriction on e-way bill generation.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 20.08.2019
Further amends Notification No. 22/2019–Central Tax to defer the implementation of Rule 138E. Substitutes the effective date from 21.08.2019 to 21.11.2019 for restriction on e-way bill generation.Previous Notification: Notification No. 22/2019–Central Tax dated 23.04.2019Effective Date: 20.08.2019
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
Further extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Substitutes the earlier due date of 31.07.2019 with 31.08.2019.Previous Notification: Notification No. 34/2019–Central Tax dated 18.07.2019Effective Date: 29.07.2019
Further extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Substitutes the earlier due date of 31.07.2019 with 31.08.2019.Previous Notification: Notification No. 34/2019–Central Tax dated 18.07.2019Effective Date: 29.07.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Prescribes 31.07.2019 as the revised due date for filing the statement.Previous Notification: Notification No. 21/2019–Central Tax dated 23.04.2019Effective Date: 18.07.2019
Extends the due date for furnishing FORM GST CMP-08 for the quarter April 2019 to June 2019. Prescribes 31.07.2019 as the revised due date for filing the statement.Previous Notification: Notification No. 21/2019–Central Tax dated 23.04.2019Effective Date: 18.07.2019
Extends the due date for furnishing FORM GSTR-7 for the period from October 2018 to July 2019. Prescribes a consolidated due date of 31.08.2019 for the said period. Supersedes earlier notifications prescribing separate due dates.Effective Date: 28.06.2019
Extends the due date for furnishing FORM GSTR-7 for the period from October 2018 to July 2019. Prescribes a consolidated due date of 31.08.2019 for the said period. Supersedes earlier notifications prescribing separate due dates.Effective Date: 28.06.2019
Summary:Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes 31.10.2019 as the due date for the quarter July to September 2019. Specifies that timelines for other related returns shall be notified separately.Effective Date: 28.06.2019
Summary:Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes 31.10.2019 as the due date for the quarter July to September 2019. Specifies that timelines for other related returns shall be notified separately.Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover of more than ₹1.5 crore. Applies for each of the months from July 2019 to September 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 28.06.2019
Extends the time limit for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover of more than ₹1.5 crore. Applies for each of the months from July 2019 to September 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Specifies that FORM GSTR-3B for each of the months from July 2019 to September 2019 shall be furnished by the 20th day of the succeeding month. Mandates payment of tax liability through electronic cash or credit ledger within the prescribed due date.Effective Date: 28.06.2019
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019
Exempts persons supplying online information and database access or retrieval services from outside India from filing annual return in FORM GSTR-9. Also exempts such persons from furnishing reconciliation statement in FORM GSTR-9C.Effective Date: 28.06.2019